RE: The tariff classification of replacememt bulbs with reflectors from China.

Dear Ms. Smith:

In your letter dated June 27, 1995, you requested a tariff classification ruling. Samples are being returned as requested.

The submitted samples consist of the following lamps:

a) C9 replacement bulbs with plastic reflectors, item number 94530, that are multicolored;

b) miniature replacement bulbs with plastic reflectors, item number 94531, that are both clear and multicolored.

Noting the submitted light sets that these bulbs constitute, it has been determined that the subject merchandise is of the same class or kind that will be used as Christmas-tree lights in the household.

The applicable subheading for these Christmas-tree lights with reflectors, item numbers 94530 and 94531, will be 8539.22.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical filament or discharge lamps...of a power not exceeding 200 W and for a voltage exceeding 100 V: Christmas-tree lamps. The rate of duty will be 5.8 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.